This study discusses the sponsorship benefit of 2006 Intercontinental Cup Basketball Game in terms of consumer perspective. The purpose for the study was to explore the demographical distribution of spectators, extent to which spectators identify the corporate sponsorship, and the advertising effect of sponsorship. Spectators participating in the 2006 Intercontinental Cup Basketball Game were distributed with questionnaires by randomly sampling during the game period from Nov. 9(superscript th) to 19(superscript th), 2006. 458 questionnaires were allotted and 410 were valid responses corresponding with an 89.5% of return rate. The gather data were then analyzed by SPSS 10.0 with multiple question analysis and descriptive statistics. The results of the study indicate that: 1. Most of 2006 Intercontinental Cup Basketball Game spectators were male (71.7%), ages between 21-28 with university background and with monthly income less than 15,000. The average education and monthly income level of 2006 Intercontinental Cup Basketball Game spectators was higher than that of Chinese Professional Baseball Association. 2. Taiwan Mobile was the most identified corporate sponsoring the event. 3. In the ranking of corporate identifying effectiveness based on spectator number and percentage, the first three corporate were: Taiwan Mobile (N=332, 81%), Herbalife (N=235, 57.3%), Mizuno (N=229, 55.9%) while the rest of corporate did not reach to 50%. In accordance with the identification to each piece of advertising board in terms of spectator number, the first three corporate were: ESPN (N=200/per piece), Yakult (N=102/per piece), Daikin air conditioner (N=82/per piece) while Taiwan Mobile ranked the last with N=33.2/per piece. 4. Via the on-site booth service, exposure on the background board in press conference, sending employee supporting team and interviewing spectators on the seats, giving away souvenir and providing caution signs, Taiwan Mobile and Herbalife successfully increase the effectiveness of brand identification. 5. If corporate desire to achieve higher effectiveness by lower cost, this study suggests corporate to purchase 1-2 advertising boards based on spectator spectating behaviors, such as purchasing a outfield board for on-site spectators, and adverting board behind home base for television spectators.